An Etymological Dictionary of the German Language/Annotated/Gebühr
Gebühr, Gebür, feminine, ‘duty, propriety, dues, fees,’ allied to gebühren, Middle High German gebürn, Old High German giburien, weak verb, ‘to occur, happen, fall to one's lot, devolve on by law, be due’; corresponding to Old Saxon giburian, Anglo-Saxon gebyrian, Old Icelandic byrja, ‘to be suitable, becoming, fit’; Gothic *gabaúrjan, weak verb, may be inferred from gabaurjaba, adverb, ‘willingly’ (literally ‘in a fitting manner’?), and gabaurjôþus, masculine, ‘pleasure.’ The whole class is probably connected with the root ber ‘to carry’; compare Low German bühren, ‘to raise aloft,’ see empor; hence Old High German buri dik, ‘go (thou)’, literally ‘raise thyself,’ giburita, ‘pervenit’; burien, büren, also ‘to come to pass.’ See Bahre, Börde.